Please answer with a full journal entry.

The general ledger of Zips Storage at January 1, 2021, includes the following account balances: Credits Debits $ 25,500 16,300 13,800 157,000 Accounts Cash Accounts Receivable Prepaid Insurance Land Accounts Payable Deferred Revenue Common Stock Retained Earnings Totals $ 7,600 6,700 152,000 46,300 $212,600 $212,600 The following is a summary of the transactions for the year: 1. January 9 Provide storage services for cash, $143, 100, and on account, $56,700. 2. February 12 Collect on accounts receivable, $52,400. 3. April 25 Receive cash in advance from customers, $13,800. 4. May 6 Purchase supplies on account, $11,000. 5. July 15 Pay property taxes, $9,400. 6. September 10 Pay on accounts payable, $12,300. 7. October 31 Pay salaries, $132,600. 8. November 20 Issue shares of common stock in exchange for $36,000 cash. 9. December 30 Pay $3,700 cash dividends to stockholders. Insurance expired during the year is $7,900. Supplies remaining on hand at the end of the year equal $3,800. Provide services of $12,700 related to cash paid in advance by customers. Record the providing of storage services for cash $143,100, and on account, $56,700. 2 Record the collection on accounts receivable, $52,400. Record the receipt of cash in advance received from customers, $13,800. 4 Record the purchase of supplies on account, $11,000. 5 Record the payment of property taxes, $9,400 paid. 6 Record the payment on accounts payable, $12,300. 7 Record the payment of salaries, $132,600. 8 Record the issuance of shares of common stock in exchange for $36,000 cash. 9 Record the payment of $3,700 cash dividends paid to stockholders. 10 Record the adjusting entry for insurance expired during the year, $7,900. 11 Record the adjusting entry for supplies remaining on hand at the end of the year equal to $3,800. 12 Record the adjusting entry for revenue earned. Provided services of $12,700 related to cash paid in advance by customers. 11 Record the adjusting entry for supplies remaining on hand at the end of the year equal to $3,800. 12 Record the adjusting entry for revenue earned. Provided services of $12,700 related to cash paid in advance by customers. 13 Record the closing entry for revenue. 14 Record the closing entry for expenses. 15 Record the closing entry for cash dividends